2014 (4) TMI 873

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..... re are various case laws which have decided as to these services are eligible as input services - appellant needs to be put to some condition at least in respect of the input credit availed by him on the commission agents invoices which indicated service tax paid. On specific query from the bench, ld. counsel submits that the service tax credit availed on the services rendered by commission agent .....

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..... d perused the records. 4. I find from the records that, as regards the service tax paid on canteen service, housekeeping service and repairing of motor vehicles, prima facie credit seems to be available to the appellant as these are required for the purpose of conducting the business activity. There are various case laws which have decided as to these services are eligible as input services. Amo .....

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..... redit availed on the services rendered by commission agent comes to approximately Rs.2.50 lakhs. Accordingly, I direct the appellant to deposit an amount of Rs.2.50 lakhs within eight weeks from today and report compliance on 08.03.13. Subject to such compliance being reported, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposa .....

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